Everything You Need to Know About Form 8453

What is Form 8453?

Form 8453 serves as a bridge between electronic filing and required paper documentation. It ensures that physical documents — like signed appraisals, donation proofs, or legal authorizations — are properly linked to your e-filed tax return through your taxpayer identification and return information.

Who Should File Form 8453?

You should file Form 8453 if your e-filed return requires supporting documentation that cannot be submitted electronically, such as:

• Form 1098-C for vehicle, boat, or plane donations
• Written appraisals for non-cash charitable contributions over $5,000
• Brokerage statements or stock option documents supporting capital gains
• Form 2848 (Power of Attorney) for tax preparers
• Employment-related credit documentation or carryforward certifications

This ensures your tax return remains complete and verifiable, even when attachments can’t be uploaded online.

Why Form 8453 Matters

Form 8453 guarantees:

• Paper attachments are correctly matched to your electronic filing
• IRS can validate deductions, credits, and contributions requiring proof
• Avoidance of return rejections, delays, or compliance notices
• Clear audit trail for all mailed documentation

In short, it combines the speed of e-filing with the accountability of paper verification.

Key Points to Remember

• Form 8453 is a cover sheet, not a tax return
• Only use it for attachments the IRS requires physically
• Retain copies of everything you mail
• The IRS will not process attachments without a properly completed Form 8453